3.12.37  IMF General Instructions

Manual Transmittal

October 31, 2014

Purpose

(1) This transmits revised IRM 3.12.37 Error Resolution, IMF General Instructions.

Material Changes

(1) Various editorial changes were made throughout the text.

(2) Numerous subsections were reformatted and reworded for clarity.

(3) Updated all tax periods and tax period references in various subsections.

(4) Removed all obsolete IRM references throughout the IRM

(5) IRM 3.12.37.1 Added Unpostable conditions to the Introduction and General Procedures

(6) IRM 3.12.37.1 Updated General Procedures to follow IRM 3.12.3 procedures

(7) IRM 3.12.37.1.2 Updated Related manuals titles and IRM numbers

(8) IRM 3.12.37.1.5 Updated provided additional IRM references for ERS Report Numbers

(9) IRM 3.12.37.6.3 Updated Error register ID line IRM reference

(10) IRM 3.12.37.8.4 Updated ERS capacity to keep master file's inventory that is older than day 2 at less than one percent (5%) and inventory older than day 2 should not be 5,000 or more

(11) IRM 3.12.37.10.33 Updated IDRS Command code IRPTR

(12) IRM 3.12.37.11 Added information for Integrated Automation Technologies (IAT)

(13) IRM 3.12.37.12.2 Removed reference for obsolete IRM 3.0.273

(14) IRM 3.12.37.12.6 Updated other ERS Action codes IRM reference

(15) IRM 3.12.37.13.4.3 Added new EXAM information for Suspended Returns

(16) IRM 3.12.37.13.4.3 Added Action Code 430 information for FSC 3/6 or statements

(17) IRM 3.12.37.13.4.3 Updated Upostable IRM reference

(18) IRM 3.12.37.13.4.3 Added new procedures to≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and input Credit Transfer instructions

(19) IRM 3.12.37.15.6.2.1 Updated IRM reference for NMF UPC 130 RC 0

(20) IRM 3.12.37.15.22.4.1 Updated secondary information for Form 8919

(21) IRM 3.12.37.14.14 Updated IRM reference for Unpostables

(22) IRM 3.12.37.14.15.1 Provided physical for UPC 145 RC 0

(23) IRM 3.12.37.15.2.4 Updated Unpostable 8 resolution code with instructions for duplicate TC 841 instructions

(24) IRM 3.12.37.15.4 Added IRM reference for IMF Unpostable Resolution

(25) IRM 3.12.37.15.16.1 Updated Address for UPC 145 RC 0

(26) IRM 3.12.37.15.22.8 Added new condition for UPC 148 RC 9 for SSN on Form 8941

(27) IRM 3.12.37.15.22.8.1 Added new correction procedures for UPC 148 RC 9 for Form 8941

(28) IRM 3.12.37.15.22.8.1 Added new correction procedures for UPC 148 RC 9 for SSNs for Form 8941

(29) IRM 3.12.37.15.25 Added new Unpostable Code 153 RC 0

(30) IRM 3.12.37.15.25.1 Added new correction procedures Unpostable Code 153 RC 0

(31) IRM 3.12.37.15.26 Added new UPC 156 RC 0 condition

(32) IRM 3.12.37.15.26.1 Added new correction procedures UPC 156 RC 0

(33) IRM 3.12.37.15.28.4.1 Updated UPC 164 RC 5 instructions for HCTC

(34) IRM 3.12.37.15.28.4.2 Removed ID Theft filter information for UPC 164 RC 6 condition

(35) IRM 3.12.37.15.28.4.3 Removed ID Theft filter information for UPC 164 RC 6 correction procedures

(36) IRM 3.12.37.15.35 Correct GTREC document instead of GTRC

(37) IRM 3.12.37.15.35.4 Added new UPC 183 RC 0 conditions

(38) IRM 3.12.37.15.35.4.1 Added new corrections procedures for UPC 183 RC 0

(39) IRM 3.12.37.15.35.5 Added new UPC 186 RC 1 conditions

(40) IRM 3.12.37.15.35.5.1 Added new UPC 186 RC 1 correction procedures

(41) IRM 3.12.37.15.35.10 Updated UPC 189 RC 7 with IRM 3.12.3 error code reference

(42) IRM 3.12.37.15.37 Deleted reference for field 01RCD for current year returns

(43) IRM 3.12.37.15.45.1 Updated correction procedures UPC 198 RC 3 to check for correct transcription or misplaced entries

(44) IRM 3.12.37.15.46 Updated correction procedures to include MFT and payments for UPC 290 RC 2

(45) IRM 3.12.37.15.44.2 Added new condition UPC 290 RC 3

(46) IRM 3.12.37.15.46.2.1 Added new correction procedures for UPC 290 RC 3

(47) IRM 3.12.37.15.44.3 Added conditions for UPC 290 RC 4

(48) IRM 3.12.37.15.44.3.1 Added correction procedures for UPC 290 RC 4

(49) IRM 3.13.37.15.45.1.3 Changed title from Research to Payment Research

(50) IRM 3.12.37.15.45.1.3 Updated IDRS IRM reference IRM 2.3.1

(51) IRM 3.12.37.15.46.3 Updated conditions for UPC 291 RC 3 XREF, PRN and MFTs

(52) IRM 3.12.37.15.46.3.1 Updated corrections procedures for UPC 291 RC 3 included XREF, PRN and MFTs

(53) IRM 3.12.37.15.51.3 Added new condition UPC 299 RC 2

(54) IRM 3.12.37.15.51.3.1 Added new correction procedures for UPC 299 RC 2

(55) IRM 3.12.37.15.51.7.5 Removed SPC T instructions for UPC 299 RC 9

(56) IRM 3.12.37.15.51.3. Added correct new term Shared Responsibility penalty instead of 5000A penalty

(57) IRM 3.12.37.16.1.1 Added Scheme Development Center to disposition of documents

(58) IRM 3.12.37.17.2 Updated Use of Suspense Charge-Out by Tax Examiners with correct IRM reference

(59) IRM 3.12.37.20.1 Updated IRM cross reference to Late Replies

(60) IRM 3.12.37.21.2 Updated IRM reference

(61) IRM 3.12.37.24 changed title to Scheme Development Center and Examination

(62) IRM 3.12.37.24 Removed reference to obsolete IRM 3.0.273

(63) IRM 3.12.37.24.1 updated the area to Scheme Development Center and Examination

(64) IRM 3.12.37.24.3 changed title to Scheme Development Center and Examination

(65) IRM 3.12.37.24.3 removed information for OMM

(66) IRM 3.12.37.24.3 Removed instructions for Form 2439

(67) IRM 3.12.37.24.6 Updated Second correspondence Form 6251 reference to reflect correct EC 268

(68) IRM 3.12.37.24.6 Second correspondence to update IRM references for Late Replies and Undeliverable Correspondence

(69) IRM 3.12.37.24.6 Added second correspondence for Form 8962

(70) IRM 3.12.37.24.8 Updated Return Processing Date instructions

(71) IRM 3.12.37.24.8 Added procedures for ITIN Return Processing Date instructions for Austin Only

(72) IRM 3.12.37.24.9.1 Updated ELF replies with new ACTON history

(73) IRM 3.12.37.24.11. Updated Undeliverable Correspondence

(74) IRM 3.12.37.24.12 Updated Late Reply with current IRM reference for correspondence

(75) IRM 3.12.37.25.5 Updated Manual Refund instructions

(76) IRM 3.12.37.25.7 Added note advising IAT is mandatory for Credit Transfers

(77) IRM 3.12.37.25.7.1 Updated IDRS procedures for Credit transfer and IATools are Mandatory

(78) IRM 3.12.37.31.1 Added required documentation for Excess Remittance returns to Accounting

(79) IRM 3.12.37.32.1.1 Updated IRM reference for ELF Returns

(80) IRM 3.12.37.32.1.3 Updated IRM reference for returns sent back to the taxpayer

(81) IRM 3.12.37.32.1.3.1 Updated TPNC 111 instructions for IMF Conversion of Forms 1040A/EZ to Form 1040

(82) IRM 3.12.37.32.1.3.1 Added conversion instructions for Form 8962 if attached to Form 1040EZ

(83) IRM 3.12.37.32.2.1 Renumbered paragraphs to line up with Form 8758

(84) IRM 3.12.37 Exhibit -1 Added and removed Acronyms

(85) IRM 3.12.37 Exhibit - 2 Added verbiage for≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(86) IRM Exhibit 3.12.37-21 Updated ACA Correspondence Codes - 224

(87) IRM Exhibit 3.12.37-28 Updated 12C Letter Comparison/Error Consistency Job Aid

Effect on Other Documents

IRM 3.12.37, IMF General Instructions, dated January 1, 2014, is superseded. This IRM also incorporates the following IRM Procedural Updates (IPU): 14U0300, 14U0363, 14U381, 14U0438, 14U0513, 14U0586, 14U0693, 14U0731, 14U0772, 14U0853, 14U0968, 14U1026, 14U1136, 14U1166, 14U1278, 14U1301,14U1387

Audience

IMF Error Resolution Departments, Submission Processing

Effective Date

(01-01-2015)


Paul Mamo
Director, Submission Processing
Wage and Investment Division

3.12.37.1  (01-01-2015)
Introduction and General Procedures

  1. This manual contains general procedures for the following:

    • Control Clerks

    • Corrections of Error Resolution System (ERS)

    • Service Center Replacement System (SCRS)

    • Corrections of Suspense/Rejects

    • Reports to monitor and control inventories in the Input Correction Operation

    • Unpostable Codes and Correction Procedures»

    • Procedures for the correction of specific tax returns or documents are contained in other Sections of the Internal Revenue Manual (IRM) 3.12

  2. General procedures are always overruled by the IRM for the specific form being worked, when there are differences. The purpose of Error Resolution is to ensure that the tax return posts accurately and correctly to the proper taxpayer's account, providing quality customer service to taxpayers. This IRM cannot address every possibility that may arise while correcting returns or documents. Taxpayer intent must be taken into consideration. In some cases, it may be necessary to refer the issue to your Subject Matter Expert (SME), lead and/or manager to determine the proper corrective action. Employees should exercise sound judgment when determining which Tax Payer Notice Codes (TPNCs) is the most appropriate to send, or when to correspond for clarification.

  3. Procedures for specific tax returns, documents and Error Codes are contained in Internal Revenue Manual (IRM) 3.12.3, Error Resolution, Individual Income Tax Returns.

3.12.37.1.1  (01-01-2015)
General Explanation

  1. This manual contains instructions that apply to several different functions within the Input Correction and Document Correction Operation.

  2. Subsections in this manual contain procedures applicable to several different functions. However, tax examiners and clerks are not expected to be knowledgeable regarding portions of this manual that clearly do not relate to their work functions.

    1. Control Clerk—Controls the inventory received into the Input Correction Operation from other areas. They also control and release inventory to other functions.

    2. ERS/SCRS—Returns or source documents that have failed validity, consistency or math computation and must be corrected via ERS or SCRS.

    3. Suspense/Rejects—Returns and documents are unprocessables and included as rejects.

      Note:

      Returns activated to be worked via the Error Resolution System (ERS) should be processed using IRM 3.12.3, Individual Income Tax Returns and/or IRM 3.22.3 International ERS

    4. Reports—Designed to control and monitor inventories. Some reports are designed to monitor the performance of employees.

    5. Rejected Unpostable Returns - Certain unpostable returns will be forwarded to Rejects by the Unpostable function to be worked via ERS. These returns should be processed using the procedures in IRM 3.12.3.37.15, IRM 3.12.3, and IRM 3.22.3.

3.12.37.1.1.1  (01-01-2015)
Suspense/Rejects Conditions

  1. Work may be included in the suspense/rejects inventory for any of the following reasons:

    • Correspondence with the taxpayer is required to obtain missing information or Schedules/Forms

    • The return or document has been numbered incorrectly

    • The return requires review by another function

    • The return required additional research to determine the correct entity, filing status, FYM (fiscal year month), or filing requirements

    • The return must be reentered because of an incorrect Block Header or a program cut-off

    • The return should not have been processed

    • A previous examiner was unable to make the proper correction

    • The return is missing

    • The return was filed early (i.e., before the end of the tax period)

    • Nullified Unpostables

3.12.37.1.2  (01-01-2015)
Related Manuals

  1. This subsection of the manual contains general error resolution procedures. To resolve math and consistency error conditions in Rejects, follow IRM 3.12.3 and IRM 3.22.3. To resolve other conditions in Rejects, follow the relevant IRM from the list below as appropriate.

    IRM TITLE
    2.3 IDRS Terminal Responses
    2.4 IDRS Terminal Input
    3.10.72 Extracting, Sorting and Numbering
    3.10.73 Batching and Numbering
    3.11.3 Returns and Documents Analysis
    3.12.3 Individual Income Tax Returns
    3.12.8 Information Returns Processing
    3.12.10 Revenue Receipts (ERS)
    3.12.21 Credit and Account Transfers (Miscellaneous Accounting)
    3.12.32 General Unpostables
    3.12.179 IMF Unpostable Resolution
    3.12.212 Applications For Extension of Time to File Tax Returns
    3.12.279 BMF/CAWR/PMF Unpostable Resolution
    3.13.122 Entity Control Unpostables For IMF and Revenue Receipts (Accounting)
    3.17.10 Dishonored Check File (DCF) and Unidentified Remittance File (URF)
    3.17.79 Accounting Refund Transactions
    3.17.220 Excess Collections File
    3.22.3 International ERS
    3.24.21 Credit and Account Transfers (ISRP)
    3.42.5 IRS e-File For Individual Income Tax Returns
    Document 6209 IRS Processing Codes and Information

3.12.37.1.3  (01-01-2015)
Miscellaneous Related Forms

  1. This subsection of the manual contains a listing of the miscellaneous forms used in error resolution procedures. Refer below for a listing of these forms and their uses.

    MISCELLANEOUS FORMS DESCRIPTIONS
    Form 813 (2 part) - Document Register Used to list transaction amounts for remittance or assessment documents to be processed with a new Document Locator Number (DLN).
    Form 1332 - Block and Selection Record Used to process non remittance documents with a new DLN. It is usually prepared by the Numbering Unit. (Form 1332R is used for scannable documents).
    Form 2275 - Records Request, Charge and Recharge Used to request documents from Returns File Unit and Federal Record Center. It is also used to replace a document that is sent to Rejects when no Form 813 or Form 1332 is present. Use a single copy as a replacement.
    Form 3210 -Document Transmittal Used to transmit documents to be worked by other submission processing campus functions. These documents will normally be returned to Rejects to be corrected.
    Form 3244 - Payment Posting Voucher Used to post a remittance that cannot be processed with the document with which it was received.
    Form 3465 - Adjustment Request Form Used to request transfers of Credits by Accounts Management or other areas.
    Form 3471 - Edit Sheet Used by Code and Edit to edit ERS Section 02 data.
    Form 3499 - Informational Transmittal Used to transship International returns to AUSPC and BMF returns to Ogden
    Form 3531 - Correspondence Action Sheet Used when returning a tax return back to the taxpayer.
    Form 3696/3696A - Correspondence Action Sheet Used to initiate correspondence to the taxpayer through Integrated Data Retrieval System (IDRS) or Typing Unit.
    Form 3753 - Manual Refund Posting Voucher Used in Rejects to prepare Manual Refunds for Accounting
    Form 3893 - Reentry Document Control Used to reenter documents with original DLNs.
    Form 4028 - SCCF Adjustment Record Form Used by Accounting to remove, establish, and adjust records or money on the Service Center Control File (SCCF). For reject documents, Form 4028 is prepared by Rejects and routed to Accounting. At the option of the Submission Processing Campus Accounting Operation, Form 4028 may be bypassed in favor of direct input of SCCF adjustments using Command Code (CC) SCFAJ.
    4028-A - Service Center Control File Renumber Adjustment Record Used to delete a DLN from the SCCF and simultaneously establish a new DLN for the same count and amount.
    Form 4227 - Intra-SC Reject or Routing Slip Used by Document Perfection and Input Correction Tax Examiners to identify the reason for rejection or suspension.
    Form 4251 (Return Charge-Out) Used by various functions to charge out a document from a block.
    Form 4338 - Information on Certified Transcript Request Used to request copies of the unit ledger card for NMF subsequent and advance payments.
    Form 5792 - Request for IDRS Generated Refund Used in Rejects to prepare Manual Refunds
    Form 6001 - Letter 12C Correspondence Action Sheet Used to request missing information for IMF tax returns on IDRS.
    Form 6001–A - Letter 12 Correspondence Action Sheet (PY) Used to request missing information for IMF Prior Year tax returns on IDRS.
    Form 6114 - Prior Year and Conversion Form 1040 Edit Sheet Used to convert a Form 1040A/ 1040EZ return to a Form 1040 for transcription.
    Form 6752 - Return Non-Refile Flag Used to indicate document requests and IDRS research when a missing document record is being reconstructed or removed from the inventory.
    Form 6826 - Error/Reject Display Request Card Used to designate the print and sort requirements for SCRS error and reject registers and listings.
    Form 6882 - IDRS/Master File Information Request Used to alert the IDRS researcher of what research is to be conducted.
    Form 8161 - (ERS Returns Charge-Out) Used to charge out ERS returns on the New Suspense list, Rejected Records List, and Duplicate Document DLN Register. Input Correction will also use as a routing slip and history item.
    Form 8749 - Unpostable Action Routing Slip Used in Unpostables and Entity to identify reason for reject.
    Form 9856 - Attachment Alert Used to transmit return information to the Files Storage Area.
    Form 12857 - Refund Transfer Posting Voucher Used in Reject to process manually prepared refunds.

3.12.37.1.4  (01-01-2015)
IMF Forms

  1. The Error Resolution System (ERS) is a replacement for the Service Center Replacement System (SCRS). The chart below contains a listing of the forms corrected on the terminal via ERS.

    FORMS DESCRIPTION
    1040 U.S. Individual Income Tax Return
    1040A U.S. Individual Income Tax Return
    1040-ES U.S. Declaration of Estimated Income Tax for Individuals
    1040EZ U.S. Individual Income Tax Return
    1040NR U.S. Nonresident Alien Income Tax Return (AUSPC Only)
    1040NR-EZ Nonresident Alien Income Tax Return (AUSPC Only)
    1040-PR U.S. Self-Employment Tax Return Puerto Rico (AUSPC Only)
    1040SS U.S. Self-Employment Tax Return-Virgin Island, Guam, American Samoa (AUSPC Only)
    4868 Application for Automatic Extension of Time To File U.S. Individual Income Tax Return

3.12.37.1.5  (01-01-2015)
Related Reports

  1. The table below provide a list of related reports, the report title and IRM references. This is not an all inclusive list. It is intended to provide a basic point of reference. Go to Job Aid 2515–019 for more information.

    ERS REPORT NUMBERS DESCRIPTION IRM References for Report Usage
    ERS-00-40 ERROR RESOLUTION END OF YEAR INVENTORY REPORT  
    ERS-01-40 ERROR RESOLUTION AVAILABLE INVENTORY REPORT  
    ERS-01-41 ERROR LIST REPORT  
    ERS-01-42 PAS CHARGE-OUT FILE (Form 8161)  
    ERS-01-43 PROGRAM ANALYSIS SELECTION REPORT  
    ERS-01-44 ERROR RESOLUTION ELECTRONIC FILED RETURNS LIST  
    ERS-03-40 ERROR RESOLUTION UNSELECTED RECORDS INVENTORY IRM 3.30.124.5.2.2
    ERS-03-41 ERROR RESOLUTION SELECTION METHOD IRM 3.12.37.8.4
    ERS-05-40 ERROR RESOLUTION REJECTED RECORDS LIST IRM 3.12.37.19.2
    ERS-05-41 REJECTED-REC-CHARGE-OUTS (Form 6695)  
    ERS-07-40 ERROR RESOLUTION UNWORKABLE SUSPENSE INVENTORY IRM 3.12.37.18.7
    ERS-07-41 ERROR RESOLUTION UNWORKABLE SUSPENSE INVENTORY SUMMARY IRM 3.12.37.18.6
    ERS-13-40 ERROR RESOLUTION ERROR INVENTORY IRM 3.12.37.9.3
    ERS-13-41 ERROR RESOLUTION ERROR INVENTORY SUMMARY IRM 3.12.37.9.2
    ERS-13-42 ERROR RESOLUTION WORKABLE SUSPENSE INVENTORY IRM 3.12.37.18.4
    ERS-13-43 ERROR RESOLUTION WORKABLE SUSPENSE INVENTORY SUMMARY IRM 3.12.37.18.3
    ERS-17-40 ERROR RESOLUTION NEW SUSPENSE LIST IRM 3.12.37.16.1
    ERS-17-41 NEW-SUSP-CHARGE-OUT (Form 8161)  
    ERS-17-42 ERROR RESOLUTION DUPLICATE DOCUMENT DLN REGISTER IRM 3.12.37.18.4
    ERS-17-43 DUP-DLN-CHARGE-OUT (Form 8161)  
    ERS-17-44 IMF INTEREST JEOPARDY REPORT – ERROR FILE IRM 3.12.37.17.6
    ERS-17-45 IMF INTEREST JEOPARDY REPORT – SUSPENSE FILE IRM 3.12.37.17.6
    ERS-17-46 IMF INTEREST JEOPARDY REPORT SUMMARY 3.12.37.17.6
    ERS-17-47 ERROR RESOLUTION INVENTORY CONTROL REPORT IRM 3.12.37.9.1
    ERS-17-48 ERROR RESOLUTION NEW SUSPENSE LIST SUMMARY IRM 3.30.124.5.2.3
    ERS-19-40 ERROR RESOLUTION DUPLICATE DOCUMENT DLN REPORT BY INVENTORY SOURCE IRM 3.12.37.19.4
    ERS-31-40 ERROR RESOLUTION UNWORKABLE SUSPENSE AGED REPORT IRM 3.12.38.5.2.2
    ERS-31-41 ERROR RESOLUTION WORKABLE SUSPENSE REPORT IRM 3.12.37.9.2 IRM 3.30.124.5.2.3
    ERS-77-40 ERROR RESOLUTION PRODUCTION REPORT – ERROR CORRECTION IRM 3.12.38.6.3.5
    ERS-77-41 ERROR RESOLUTION PRODUCTION SUMMARY – ERROR CORRECTION IRM 3.12.38.6.3.5
    ERS-77-42 ERROR RESOLUTION PRODUCTION REPORT – SUSPENSE CORRECTION BY PROGRAM  
    ERS-77-43 ERROR RESOLUTION PRODUCTION SUMMARY – SUSPENSE CORRECTION BY PROGRAM  
    ERS-77-44 ERROR RESOLUTION PRODUCTION REPORT – SUSPENSE CORRECTION BY STATUS  
    ERS-77-45 ERROR RESOLUTION PRODUCTION SUMMARY – SUSPENSE CORRECTION BY STATUS  
    ERS-77-46 ERROR RESOLUTION DAILY EMPLOYEE TIME REPORT IRM 3.12.37.22.2
    ERS-77-47 ERROR RESOLUTION DAILY EMPLOYEE TIME REPORT SUMMARY IRM 3.12.37.22.2
    ERS-83-40 ERROR RESOLUTION QUALITY REVIEW REPORT  
    ERS-83-41 DAILY ERS REVIEW QUALITY REVIEW CHARGE-OUT (Form 8161)  
    ERS-83-42 ERROR RESOLUTION QUALITY ASSURANCE HOLD REPORT  
    ERS-83-44 ERROR RESOLUTION QUALITY ASSURANCE REWORKED REPORT  
    MER-03-40 ERROR COUNT REPORT DAILY  
    MER-03-41 ERROR COUNT REPORT YEAR-TO-DATE  
    MER-13-40 PROGRAM ANALYSIS REPORT  
    MERDAIL ERROR COUNT REPORT ELF DAILY  
    MERYRDT ERROR COUNT REPORT ELF YEAR-TO-DATE  
    GMF-10-40 ERROR DISPLAY RUN CONTROL REPORT IRM 3.12.37.5.3.1
    GMF-10-41 ERROR REGISTER RAW/LOOP  
    GMF-10-42 ERROR PULL LIST RAW/LOOP/SUMMARY IRM 3.12.37.3.6
    GMF 10-43 DAILY ERROR VOLUME REPORT/SUMMARY IRM 3.12.37.3.2
    GMF-11-40 REJECT REPORTS RUN CONTROL REPORT IRM 3.20.124.5.2.3
    GMF-11-41 REJECT RE-INPUT TRANSMITTAL  
    GMF-11-42 REJECTED AGED LIST IRM 3.20.124.5.2.3
    GMF-11-43 REJECT INVENTORY LIST (DLN Sequence) IRM 3.12.37.17.4
    GMF-11-44 REJECT PULL LIST IRM 3.12.38.2.4.3
    GMF-11-45 REJECT REGISTER RAW/LOOP IRM 3.12.37.3
    GMF-11-46 CURRENT REJECT LIST IRM 3.12.37.17.5
    GMF-11-47 REJECT DISPOSITION LIST IRM 3.12.37.4.9
    GMF-11-48 REJECT CORRECTION VERIFICATION LIST IRM 3.12.37.4.8
    GMF-61-41 INTEREST REDUCTION INITIATIVE SUMMARY SCRS AND ERS IRM 3.12.37.17.7
    GUF 55-47 NULLIFIED DISTRIBUTION LIST IRM 3.12.37.15.1
    SCF-11-48 NEW DLN RECORD LIST IRM 3.12.37.29.1

3.12.37.1.6  (01-01-2015)
Use of Terminals

  1. The Error Resolution System (ERS) uses the same terminals as the Integrated Data Retrieval System (IDRS). This allows each user to switch easily from ERS to IDRS Command Codes.

  2. Each user should be encouraged to learn and use the IDRS Command Codes that are provided in his or her operator profile.

  3. The ERS and IDRS computer systems are separate and will not necessarily be operating during the same hours. If research is required and an IDRS system is down, suspend the record so that research can be completed when IDRS is available.

3.12.37.1.7  (01-01-2015)
Computer Assisted Review of Error Resolution System (CARE)

  1. Computer Assisted Review of Error Resolution System (CARE) is the "on-line" quality review of Taxpayer Notice Codes (TPNC) initiated by the Error Resolution System (ERS).

    1. CARE is used to identify incorrect or erroneous Taxpayer Notice Codes (TPNC) prior to the normal review process.

    2. Notices corrected by CARE prevent delays in refunds or balance due notices issued, thus preventing erroneous notices from being generated to the taxpayer.

  2. CARE requires no manual record keeping and is truly a "Computer Assisted Review" . All statistical data regarding notice and examiner accuracy is gathered by computer programs and then downloaded to a database for analysis.

  3. Command Code QRSEL is used to select documents to stay on the ERS Data Base one additional day to allow for TPNC review and correction. The selection is made using the following criteria:

    • All of an Examiner's Work

    • All Notice Codes

    • Money Amount

    • Batch and Block Number

  4. Corrected batches of work are then released as usual to subsequent functions. With the CARE process, corrected TPNCs that post to Master File match the notice received by the taxpayer.

3.12.37.2  (01-01-2015)
Control Clerk

  1. This subsection of the manual lists the procedures that are to be performed by control clerks.

3.12.37.2.1  (01-01-2015)
Control of Error Documents

  1. The control clerk is responsible for the control of error documents. This includes the following activities:

    • Controlling transcription carts

    • Servicing document withdrawal requests

    • Controlling related processing for payment documents

3.12.37.2.1.1  (01-01-2015)
Transcription Carts

  1. All returns and documents are routed to Cycle Control Unit after transcription is completed.

  2. Each cart is labeled according to local procedures to indicate the day the work was received and the type of documents on the cart.

    1. Prepare a list (i.e., "roadmap" ) that shows all of the alphas and batches on each cart. This list should be prepared using the Batch Block Tracking System (BBTS) or a local automated system.

    2. This "roadmap" may be combined with a program to verify that each block actually received in Cycle Control Unit was released from the Integrated System Remittance Processing (ISRP).

      Note:

      Do not depend on the Batch Transmittals to list blocks actually received. Each block must be checked against the transmittal or a separate listing prepared to verify blocks actually received.

  3. In most campuses, the carts of documents are retained until:

    1. SCRS—the first loop register has been worked, or three days.

    2. ERS—all items in error inventory have been worked.

  4. Block-Out-of-Balance (BOB) blocks are pulled from the regular error carts and routed to the BOB resolution function. The blocks are returned and placed on separate carts after resolution; they will be identified by new work group after resolution.

  5. To maintain effective control, it is imperative that all documents be identified by work group based on the Julian date of processing through the Generalized Mainline Framework (GMF).

  6. Any documents that cannot be removed to Files within the normal 4–5 day period should be maintained in a researchable order by work group so that the documents can be pulled by Files personnel.

  7. When the carts are no longer needed for error resolution, route them to Files or a staging area designated by Files.

3.12.37.2.1.1.1  (01-01-2015)
Alpha Block Control Number (ABC) Listing or Batch Transmittal

  1. Each block of documents (including single-document re-inputs) should be checked off the ABC listing or the Batch Transmittal as it is associated with the error register or ERS listing. Any "left over" block that has not been pulled for BOBs, Data Conversion, or Accounting and contains no errors, should be removed from the cart. Check against the Service Center Control File (SCCF) to verify that the block has been processed.

  2. Use any ERS terminal to input Command Code (CC) SCFTR. Enter in the following format:

    • enter SCFTR

    • a space

    • enter the Master File Code (IMF–1, Information Returns Processing IRP–5, or Non Master File NMF–6)

    • enter the 12–digit block Document Locator Number (DLN) (without hyphens),

    • Transmit

  3. The response screen should indicate that the block has already been processed by showing the 0–5 (or 1–5) control record with the entire count of the block and machine Alpha Block Control Number (ABC). The error, reject, and suspense counts in the header should be blank for original blocks. For reentries, the ABC and serial number of the 0–5 or 1–5 control record should match the Form 3893.

  4. As an alternative, the SCF–11–51 listing may be used.

  5. If any "left-over" blocks cannot be located on the SCCF, additional steps should be taken:

    1. Check for extra unassociated error registers, Error Inventory listings or BOB registers going back and forward at least two days.

    2. For ERS documents, research using CC ERINV.

    3. Recheck the SCRS tape listing and ISRP mismatch listing back and forward at least two days.

    4. Check the Edit Reject List, normally available in the BOB unit.

    5. Check leftover error, ERS, and BOB listings for matching alpha and batch number, indicating that the block has been input with the wrong DLN.

    6. Research the Batch Transmittals to determine when the block was supposed to be input.

    7. If all else fails, leave the block with the Data Controls Unit as a potential unprocessed block.

3.12.37.2.1.2  (01-01-2015)
Document Withdrawal Requests

  1. Most requests for documents should be processed by the Files function. Priority requests for documents should be honored when the blocks are located in Error Correction.

  2. Form 2275 or Form 4251 will be received for each document that is to be pulled for other campus functions. Attach the original record request to the document being pulled, and file the second copy as a substitute for the document.

  3. Form 8161 is received as a charge-out for ERS suspense documents and deleted ERS documents.

  4. Form 8161 identified as "Program Analysis" charge-outs should be placed on top of the appropriate cart and used to pull the documents immediately before the cart is released to Files.

3.12.37.2.1.3  (01-01-2015)
Related Processing for Payment Documents

  1. Some documents will be separately sorted, blocked, and numbered so that they can be easily routed to other campus functions for subsequent actions.

    • Entity Control—Returns without TINs

    • Taxpayer Identification Number (TIN) Penalty Function—CP2100, Form 8210, Self Assessed Penalties Returns

    • Rejects Correspondence

  2. Form 813 will be routed to Files after the errors are corrected for these documents. The documents will be routed to the appropriate areas.

  3. If these documents need to be suspended, a photocopy will be made before routing. The photocopy will be associated with the suspended item.

    Note:

    Form 1040NR, Form 1040NR-EZ, Form 1040PR, and Form 1040SS are processed only at the Austin Submission Processing Campus (AUSPC).

  4. All other documents will be routed to Files.

3.12.37.3  (01-01-2015)
Control of Error Registers

  1. This subsection of the manual lists the procedures that are to be performed to maintain control of error registers.

  2. Information in this subsection includes the following:

    • General control procedures

    • Daily Error Volume Report, GMF–10–43

    • Error Register Summary

    • Associate Error Registers with documents

    • Control of Loop Registers

    • Error Pull List, GMF–10–42

    • Disposition of Completed Registers

3.12.37.3.1  (01-01-2015)
General Control Procedures

  1. As new data enters the Submission Processing Campus (SPC) computer, the computer performs validity and consistency checks, mathematically verifies taxpayer computations, and codes the data to assure taxpayer notification of errors.

    1. If the data for an input document passes all required checks, it is placed on a tape for transmittal to the Enterprise Computing Center at Martinsburg (ECC-MTB). This is known as "good tape" .

    2. If the data for an input document does not pass all validity checks, the record is placed in error status.

  2. The error sequence numbers will have gaps because the same series of numbers is used for BOB registers. The last number on the right side of the Document ID line is a register counter to be used to count the number of errors within a batch of work. (See Figure 3.12.37-1)

    Figure 3.12.37-1

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  3. The Error Display Run Control Report, GMF–10–40, is generated daily as a computer summary of the error processing for the day. ( See Figure 3.12.37-2)

    1. The information on this report should reflect the totals for the Error Register Summary, Pull List, and Daily Error Volume Report.

    2. Three portions of this report are used in preparing Form 6826, Error/Reject Display Request Card.

    Figure 3.12.37-2

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.37.3.2  (01-01-2015)
Daily Error Volume Report, GMF–10–43

  1. The Daily Error Volume Report is a listing of volumes of error records in each program on the error tape. The information is provided by Master File and Error Sequence Number Julian date. This report is used to schedule the workload for Error Resolution and to prepare Error Display Requests. (See Figure 3.12.37-3)

    Figure 3.12.37-3

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. The last line of the report contains the total volume for all programs within the Master File and Julian date specified.

  3. There is a summary page for each Master File system. The summary page is in the same format as the detail page except that the word "SUMMARY" replaces the Julian date on the second print line. ( See Figure 3.12.37-4)

    Figure 3.12.37-4

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  4. Review the Daily Error Volume Report when preparing the daily Error Display Card to be sure the correct error Julian dates are being requested.

  5. If any items are shown with a Program Number of "00000" determine which programs are not recognized by number and follow the procedures in IRM 3.30.126, Control Data Analysis, for updating the Program Number Master List.

3.12.37.3.3  (01-01-2015)
Error Register Summary

  1. The Error Register Summary (GMF–10–42) is produced when the error register is printed.

    1. GMF–10–42 reflects the count of all the error documents printed on the register for that day.

    2. This summary is used by management to maintain a daily count of work in the Error Correction function.

  2. This summary contains totals for each type of error document by Program Number and error status (i.e., Raw, 1st Loop, and Advanced Loops). The listing also provides the total error documents in error status for all program numbers within a Master File.

    Note:

    This is not a comprehensive total of all records on the error tape. Those figures are available on the Daily Error Volume Report.

  3. The count by loops is based strictly on the Julian dates designated by the Error Display Card. The computer does not independently determine how many times a record has appeared on an error register.

  4. Any program shown as Program Number "00000" with no title has not been recognized by the Program Number Master List. See IRM 3.30.126, Control Data Analysis, if any programs have not been identified or if changes are needed to identify campus subprograms.

3.12.37.3.4  (01-01-2015)
Associate Error Registers with Documents

  1. The Error Correction Control function receives the error register from the Computer Operation normally within half a day after receiving the carts of newly transcribed documents.

  2. After verifying with the Error Register Summary the correct registers have been received, the registers are sorted by batch number for association with the documents.

  3. The control clerk assigns portions of the error register with the related document cart to the various units. Many campuses use various local controlling, routing, or sign-out forms prepared by the Error Correction Control function.

3.12.37.3.5  (01-01-2015)
Control of Loop Registers

  1. Each error register is corrected, transcribed, and re-validated. If the record is still unresolved, a loop error register is printed and worked in the same manner as the original register.

    1. In some cases, the original register has not been corrected or transcribed and the loop will be identical to the original register.

    2. The raw registers may be retained and compared to the loop to help identify program or transcription problems.

  2. In most campuses, first loop registers are worked directly from the document carts in the same manner as raw.

  3. For second loop, all documents should be pulled from the blocks and associated directly with the individual error registers.

  4. Be sure to indicate on the Block Header, Form 1332 or Form 813, that the document is being pulled for error loop. (See Figure 3.12.37-5 )

    Figure 3.12.37-5

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  5. Be sure that old error records do not remain in the inventory for an extended period. Except for Information Returns Processing (IRP), all errors should be corrected or rejected within three weeks of the Error Sequence Julian date. Carefully monitor the Daily Error Volume Reports (GMF–10–43) to ensure that this procedure is being followed.

    Note:

    Only transactions in the reject file are available for IDRS research by other functions within IRS.

3.12.37.3.6  (01-01-2015)
Error Pull List, GMF–10–42

  1. The Error Pull List (GMF–10–42) may be requested as an aid to locating source documents for error register items (See Figure 3.12.37-6).

    1. The Pull List may be printed for raw errors, first loop, second loop, or subsequent loop.

    2. The Error Pull List is always printed in the same sequence as the error registers.

    3. The Pull List is recommended for the loop in which the documents will be pulled from the block for association with the individual register. The listing is then used as a check list as the documents are pulled.

    Figure 3.12.37-6

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. The Error Pull List Summary may be used to assist in scheduling the resources needed to pull documents. (See Figure 13.12.37-7 )

    Figure 3.12.37-7

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.37.3.7  (01-01-2015)
Disposition of Completed Registers

  1. Corrected error registers are released to the control function as the pages are completed by Tax Examiners and/or Quality Review.

  2. The registers are batched and routed to ISRP throughout the workday until the daily cut-off. The last transmittal for the day's registers should be marked "final" .

  3. Each block of registers must have a correction alpha block control (ABC) and each corrected register requires a serial number.

    1. If the ABC is generated and is to be transcribed, it must be underlined for the first record of the register block.

    2. An ABC sticker must be used if the ABC is not generated or is not to be transcribed.

      Note:

      The ABC sticker will take priority over the generated ABC. In this case, the generated serial numbers may still be used as long as they are in ascending sequence for the transcription operations.

    3. If the Serial Number (SN) is not generated, an SN must be stamped or written above and to the right of the "@@" signs.

    4. If the SN is generated but is not to be transcribed, an SN must be stamped (or written) above the generated number. (The generated SN will not be lined through in this case.)

      Note:

      The stamped or written SN takes priority over the generated SN.

    5. If a record on the error register is not to be corrected at all for that day (i.e., no corrections are to be transcribed for that record), the SN must not be stamped or written onto the register for that record. In addition, if a generated SN is present, it must be lined through. The absence of any SN—or the presence of a lined through SN—will indicate to ISRP not to transcribe any correction data for that record.

  4. The error registers are returned to Error Correction after transcription. They may be destroyed after verification that no unusual problems have occurred on the subsequent loop.

3.12.37.4  (01-01-2015)
Control of Reject Registers

  1. This subsection of the manual lists the procedures that are to be performed to maintain control of error registers.

  2. Information in this subsection include the following:

    • General reject register control procedures

    • Reject Sequence Number (RSN)

    • Reject Inventory List, GMF–11–43

    • Receipt of Documents and Registers

    • Control of Reject Loop Registers

    • Reject Register Summary, GMF–11–45

    • Disposition of Reject Registers (coding and routing)

    • Reject Correction Verification List, GMF–11–48

    • Reject Disposition List, GMF–11–47

3.12.37.4.1  (01-01-2015)
General Reject Register Control Procedures

  1. Each reject register must be associated with the source document. The specific procedure for pulling and associating the documents is determined by campus management.

3.12.37.4.2  (01-01-2015)
Reject Sequence Number (RSN)

  1. The Reject Sequence Number (RSN) is used to access each record on the file.

  2. The RSN is 10 digits and it is displayed in the format of "X–XXX–XXXXXX" . The RSN format is described in the following table:

    Position Content Description
       1 Year digit
    2 through 4 Julian date plus 600
    5 through 10 Consecutive serial numbers beginning with 000001 for all new rejects on the file

3.12.37.4.3  (01-01-2015)
Reject Inventory List, GMF–11–43

  1. The Reject Inventory List (GMF–11–43) is a listing of all items in the reject inventory as of the date of the listing. ( See Figure 3.12.37-8)

    Figure 3.12.37-8

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. The listing may be produced in any of the following sequences:

    • Document Locator Number (DLN)

    • Reject Sequence Number (RSN)

    • Taxpayer Identification Number (TIN)

  3. The inventory list should be produced at least once a week as a research tool for items in rejects. Retain this list for at least one year.

  4. The Reject Display Card is used to request the inventory list and select the sequence(s) for the printed list.

3.12.37.4.4  (01-01-2015)
Receipt of Documents and Registers

  1. Upon receipt of the documents and registers, the Reject Control Clerk will compare document and register for correct association.

    1. The Tax Examiner/clerk will make sure that all documents are received or noted as missing.

    2. At this time, sorting of the various types of reject cases can be made.

  2. Route the work to the applicable functions within the unit. The following cases should be worked on a priority basis:

    1. Non-correspondence returns for which refund interest may be payable.

    2. Subsequent payment documents (Document Code 17, 18, or 19, Transaction Code 670).

  3. Some reject registers will be received without documents.

    1. Submission Processing Campus deletes have already been pulled by Data Controls in Accounting.

    2. Verify the DLN and alpha with Data Control and code the register with Action Code "2–R" .

    3. Registers with missing documents should be maintained in a missing suspense file.

  4. When documents are received without a Reject Register, take the following action(s):

    1. Research using CC SCFTR to determine if the Document Locator Number (DLN) is in Rejects and the date of the register.

    2. Research using the appropriate CC (s) to determine if the document is in Rejects.

    3. Check the reject DLN Inventory listing to verify if document is a reject.

    4. If the document is found on inventory listing, check "missing reject suspense" file for association.

  5. In cases where documents are received without a Reject Register, items are on inventory, and the original register cannot be located, use the reject file copy and replace with photocopy.

  6. If a file copy is not available, reconstruct register as follows:

    1. Use a photocopy of a reject file copy register with the same format code applicable to document.

    2. Line through and rewrite above the Reject Sequence Number (RSN) the document’s corresponding sequence number.

    3. Line through pertinent data on the register, such as the Employee Identification Number (EIN), to insure that the register will loop. Route photocopy of register to ISRP.

    4. When the reject item appears on loop, associate loop register with document and work as required.

  7. If the document is not on the reject inventory listing, route to a senior technician for research to determine if the transaction has posted to the Master File.

3.12.37.4.4.1  (01-01-2015)
Documents Received Without a Reject Register

  1. Research using CC SCFTR to determine if the DLN is in Rejects and the date of the register.

  2. Research using the appropriate Command Code(s) to determine if the document is in Rejects.

  3. Check the reject DLN inventory listing to verify that the document is a reject case.

  4. If the document is found on the inventory listing, check the missing reject suspense file for association.

  5. In cases where items are listed on inventory and the original register cannot be located, use the reject file copy and replace it with a photocopy. If a file copy is not available, reconstruct the register as follows:

    1. Use a photocopy of a reject file copy register with the same format as is applicable to the document.

    2. Line through and rewrite above the RSN the document's corresponding sequence number.

    3. Line through pertinent data on the register, such as the SSN, to ensure that the register will loop. Route the photocopy of the register to ISRP for input. When the reject item appears on the loop, it should have all the data applicable to the document. Associate the loop register with document and work the case as required.

  6. When the reject document is a Computer Paragraph (CP) 2000 issued to a taxpayer to request verification of under reported Income, photocopy the front and back of the form (and any attachments). Use the photocopy and route the original document to the appropriate campus.

    Note:

    A document may have to be held and checked against the following week's inventory listing since it will not show in the current week's inventory if the document was rejected during the current week.

  7. If the document is not on the reject inventory listing, route to your lead TE. The lead will perform research to determine if the transaction has posted to the Master File.

3.12.37.4.5  (01-01-2015)
Control of Reject Loop Registers

  1. Each corrected reject record is resubmitted to the normal validity checks just as any error record is.

    1. The record becomes a reject loop if the correction has failed to clear to "good tape" or to delete from the reject file.

    2. Each time the reject loop register is printed, every record in loop status is re-displayed, regardless of whether a correction has been transcribed.

    3. A reject loop record can be returned to a regular reject status with Action Code "9" . This will prevent the record from reprinting each time the loop is printed.

  2. Reject loop records are considered part of the reject inventory and will print on the Reject Inventory List, Reject Aged List, and Reject Disposition List. Corrected loop records do not print on the Correction Verification List.

  3. Any action that is valid on a reject register is also valid on a reject loop register. It is not necessary to re-reject the record before deleting it with Action Code "2" .

  4. Reject loop registers must be associated with the documents in much the same way as raw rejects.

    1. Separate Reject Pull Lists may be requested for reject first loop or all subsequent loops.

    2. If the corrected raw reject documents were sent to Files, the first loop pull list should be sent with the registers to the Files Cycle Control function.

  5. Reject loop registers should be printed at least once a week, but may be printed as often as daily.

    1. Loop registers may be requested by individual program number or by Master File Tax Code (MFT).

    2. As program completion dates approach, the loop registers for those programs should be requested more than once a week.

  6. Use the Reject Display Card to request printing of the loop. Use the Reject Sort Card to determine the print sequence and to request the pull list.

3.12.37.4.6  (01-01-2015)
Reject Register Summary, GMF–11–45

  1. The Reject Register Summary (GMF–11–45) lists all programs and categories of reject registers for the day. (See Figure 3.12.37-9)

  2. This summary should be used to ensure that all registers have been received. The summary may also be used to assist in work assignment or resource allocation.

    Figure 3.12.37-9

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.37.4.7  (01-01-2015)
Disposition of Reject Registers (Coding and Routing)

  1. Batch the completed reject registers for data transcription as follows:

    1. Separate the documents and route to Files or other holding area as determined by campus management.

    2. Sort the registers into raw and loop, by Master File.

    3. Separate the corrected from the deleted register.

    4. Group into blocks of 100 or fewer registers.

  2. Assign a sequential Serial Number to each register.

    1. Enter the serial number immediately above the Reject Sequence Number.

    2. Number the registers consecutively, beginning with 00. ( See Figure 3.12.37-10)

    Figure 3.12.37-10

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  3. Enter an alpha sticker on the top-left corner of the first document in each block.

  4. Prepare a transmittal to ISRP according to local procedures.

  5. The registers are returned after transcription and matched against the Reject Correction Verification List.

    1. Deleted registers are filed and retained for one year.

    2. Corrected raw reject registers are retained for four months.

    3. Corrected loop reject registers may be destroyed.

3.12.37.4.8  (01-01-2015)
Reject Correction Verification List, GMF–11–48

  1. The Reject Correction Verification List (GMF–11–48) is printed in correction block and Serial Number sequence for easy association with the reject registers returned from transcription. (See Figure 3.12.37-11 )

    1. This listing contains an entry for each reject correction record which either failed to match to a reject document by RSN or matched to a previously "non-corrected" reject. Reject loop corrections are not printed on this listing and require no verification because "no match" would print as a subsequent loop.

    2. This listing matches the order in which the corrected registers were transcribed.

    3. Compare each block of returned registers with the Verification List to ensure that all corrections were transcribed. Corrected items identified as "Valid" or "Invalid" require no additional action. If the item is still in the reject inventory, a loop register will be printed.

    4. Deleted items (Code "2–D" or "2–R" ) should be further checked against the Reject Disposition List. (See IRM 3.12.37.4.9 Reject Disposition List)

    Figure 3.12.37-11

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. The following registers should be pulled from the block for re-transcription or, if necessary, to be reworked:

    1. Any register with a corrected RSN that was not transcribed.

    2. Any register identified as "No Match" .

    3. Any register identified as "Dup RSN" . If the two corrections are input for the same SN, both will come out as "Dup RSN" , unless one also had an incorrect Format Code.

  3. Check the Summary and reconcile the total count with the number of registers processed.

  4. Retain the Correction Verification List as an index to the corrected registers for at least one year.

  5. Items identified as "Invalid" will always loop. Some of the reasons for "Invalid" corrections are as follows:

    • Invalid Action Code

    • Invalid RSN

    • Invalid Action Code for the section being corrected

    • Invalid data for the Action Code

    • Action Code "2" not followed by a Disposition Code

    • Disposition Code "N" does not contain the required section

    • Action Codes "0" , "1" , "2" , "7" , or "9" used with other Action Codes

    • SNs transcribed in the wrong sequence

3.12.37.4.9  (01-01-2015)
Reject Disposition List, GMF–11–47

  1. The Reject Disposition List (GMF–11–47) is used to research rejects that have already matched corrections input. (See Figure 3.12.37-12)

    Figure 3.12.37-12

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. This listing is printed in RSN sequence and includes all corrected rejects for that date, both raw and loop.

  3. Each entry includes a literal indicating the disposition of the document, or in the case of renumbered documents, includes the new DLN.

    1. Good—Valid correction sent the document to good tape.

    2. Loop—The correction was invalid or a valid correction failed to resolve all reject conditions.

    3. Reentry—Action Code "2" and Disposition Code "R" . Check off each reentry document and mark the date as it is released to Batching.

    4. Re-Reject—Action Code "9" .

    5. Void—Action Code "2" and Disposition Code "D" . These items should be checked against returned reject registers to ensure that the correct code was entered.

    6. Renumbered Documents—Action Code "2" and Disposition Code "N" . The new DLN must be verified with the document before release.

    Note:

    Verify by comparing with the new DLN on the Disposition List (GMF–11–47) or on the New DLN Record List (SCF–11–48).

  4. Retain the Disposition List as a reference for at least one year, so that corrected reject registers can be located. The correction ABC and serial number are shown on the Disposition List.

3.12.37.5  (01-01-2015)
Form 6826, Error/Reject Display Request Card

  1. This subsection of the manual lists the procedures related to Form 6826, Error/Reject Display Request Card.

  2. Information in this subsection includes the following:

    • Purpose of the Form 6826

    • Form 6826, Section I - Beginning SC Block Number Card (ABC Card)

    • Form 6826, Section II—Error Display Card

    • Form 6826, Section III—Reject Display Card

    • Form 6826, Section IV—Error Sort Card

    • Form 6826, Section V—Reject Sort Card

3.12.37.5.1  (01-01-2015)
Purpose of Form 6826

  1. The error and reject register correction systems provide a great deal of flexibility in deciding what registers and inventory listings will be printed each day, and in what sequence.

    1. Form 6826 is prepared to select the needed printouts.

    2. The program provides a "default value" that determines what will be printed when no card is input.

  2. Sections I, II, and IV of Form 6826 are used for error registers. Sections III and V are for rejects.

    1. The error correction sections are normally prepared in the Error Correction Control Unit.

    2. The rejects sections may be prepared by the Control Unit, Rejects Unit supervisor, or the lead TE.

  3. Form 6826 is for register processing for all Master Files. Programs that have been converted to ERS cannot be affected by this form.

  4. Complete Form 6826 electronically and send it to the Unisys Scheduling Unit. E-mail it to &MITS ACIOEOPS-ECC-OSSVB-USS. Do not fax Form 6826.

    1. The Error Correction cards are input to run GMF–10.

    2. The Reject Display and Sort cards are input to GMF–11.

3.12.37.5.2  (01-01-2015)
Form 6826, Section I-Beginning SC Block Number Card (ABC Card)

  1. Section 1 should be prepared whenever the Correction ABC and SN are preprinted on the error registers.

  2. Examine the Informational Run Control Data for the Beginning ABC on the Error Display Run Control Report (GMF–10–40) of the previous day. (See Figure 3.12.37-13)

    Figure 3.12.37-13

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  3. Enter the "Beginning ABC to be Input Next Day" in Section I of Form 6826.

3.12.37.5.3  (01-01-2015)
Form 6826, Section II—Error Display Card

  1. Section II, Error Display Card, is used to request the printing of raw and loop error records from the error tape and must be input daily. (See Figure 3.12.37-14)

    Figure 3.12.37-14

    This image is too large to be displayed in the current screen. Please click the link to view the image.
    If an Error Display Card is not input on a particular day... Then...
    A] For IMF and BMF, Only the raw error documents will print on the error register.
    B] For IRP Nothing will appear on the error register.
  2. Each horizontal line on the Error Display Card represents a computer line. A separate line must be completed for each Master File. A separate line must also be completed if only certain programs within a Master File are being requested.

  3. Circle the appropriate Master File Identification Code number on the Error Display Card as follows:

    • "1" for IMF

    • "2" for BMF

    • "5" for IRP

  4. Use the Program Number field to select specific programs within a Master File to be printed on the error register. Enter the complete Program Number or enter any lead numerics followed by Xs. The program numbers may be entered as follows:

    1. Leave blank or enter "XXXXX" —All programs within a Master File will print on the error register.

    2. "NXXXX" —All programs with the same first digit will print (e.g., 4XXXX).

    3. "NNXXX" —All programs with the same first two digits will print (e.g., 44XXX).

    4. "NNNXX" —All programs with the same first three digits will print (e.g., 444XX).

    5. "NNNNX" —All programs with the same first four digits will print (e.g., 4444X).

    6. "NNNNN" —Only one program will print (e.g., 44700).

  5. Use the Raw field to select the raw error records to be printed on the error register. This field contains four positions as year digit and Julian date (YYDD). If loop registers are requested, and a card is not input to request the raw register, only the loop register will print. A request for loop register will override the default values which have been set.

    1. If error records for one Error Sequence Number Julian dates are requested, enter as YYDD in the "From" column and leave the "To" column blank.

    2. If error documents from two or more Julian dates are requested, enter as "YDDDYDDD" . All error records which have Error SN Julian dates greater than or equal to the first YDDD and less than or equal to the second YDDD will be selected for printing as raw errors.

    3. Check the Daily Error Volume Report (GMF–10–43) to determine which Julian dates are on the error file.

  6. Loops, First through Fifth—The same criteria for raw errors applies to loop errors.

  7. Subsequent Loop (YDDD Only)—All error records that have Error Sequence Number Julian dates less than or equal to the YDDD entered will print as "sixth loop or over" errors.

  8. Be sure that all records with old Julian dates are printed on the error register. Except for IRP, no record should remain in error status for more than 3 weeks.

3.12.37.5.3.1  (01-01-2015)
Error Display Cards

  1. Error Display Cards are validated and printed on the Error Display Run Control Report (GMF–10–40). (See Figure 3.12.37-15 )

    Figure 3.12.37-15

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. Valid Error Display Cards will appear on the listing with nothing printed in the last column of the report. The last column of the report does not have a printed title.

  3. Invalid Error Display Cards will appear on the listing with "INVALID" printed in the last column. The Error Display Cards will be invalid if any of the following conditions are present:

    1. The Master File Identification (ID) Code is other than 1, 2, 3, 4, or 5. If the Master File ID code is invalid, the card will print on the listing for IMF.

    2. The program number entered is not in a valid format.

    3. A Julian date is entered for the "TO" column and the "FROM" column is blank.

    4. The Julian date is not numeric.

    5. The day portion of the Julian date is not 001–366.

  4. The items listed as "invalid" will not print on the error register.

3.12.37.5.4  (01-01-2015)
Form 6826, Section III—Reject Display Card

  1. Section III, Reject Display Card, should be input whenever a Reject Inventory or Age List is required or whenever reject loop registers should be printed.

    1. If no card is input, only the raw rejects will be printed.

    2. If Inventory and Age Lists and loop registers are always printed on the same day of the week, the same card may be used by the Computer Operation.

  2. Prepare the Reject Display Card as follows:

    1. Circle the "RD" for each Reject Display card being prepared.

    2. Circle the appropriate Master File. A separate card must be prepared for each SCRS file. ("1" = IMF, and "5" = IRP)

    3. Enter the program number only if the request applies only to a particular program or group of programs. For a group of programs, enter two succeeding X fillers. An additional request with the program number blank may be used to request all remaining items on a Master File.

    4. Circle the "1" for "Print Raw Rejects " . If the card is prepared, this position must be circled for each Master File or the raw rejects will not print.

    5. Circle "1" for "Print Loop" if the loop should be printed on this day. To avoid duplicate registers, the loop is normally not requested until all of the previous loop has been input for the designated file.

    6. Circle "1" for "Reprint Raw Rejects" if registers have been printed incorrectly and must be reprinted.

    7. If the Reject Inventory List should be printed on this day, circle a number for "Reject Inventory List" . The available sorts for the inventory list are shown in the lower-right corner of the Form 6826. Be sure to circle only one number. For instance, if the list should be printed in both DLN and RSN order, circle 3, not 1 and 2.

    8. To print the Age List circle one number for "Age List" using the same code shown on the form.

3.12.37.5.5  (01-01-2015)
Form 6826, Section IV—Error Sort Card

  1. Section IV, Error Sort Card, is used to request changes in the following:

    1. The order the error records will print.

    2. The Error Pull List.

    3. The computer generation of the Alpha Block Control Number and correction record Serial Numbers (ABC/SN).

  2. Prepare an Error Sort Card to change the following conditions:

    1. The order in which the error records will print.

    2. Whether or not to print an Error Pull List.

    3. Whether or not to computer generate the ABC and correction record SNs.

  3. Generally, the sort requests should not change from day to day. If a request is not input, the computer will default to the last request made.

  4. Each horizontal line on the Error Sort Card represents a computer line. A separate line must be prepared for each Master File.

  5. Circle the appropriate Master File Code as follows:

    • "1" = IMF

    • "2" = BMF

    • "5" = IRP

  6. The Print Sequence field determines whether the error records are printed on the error register in transcribed batch sequence or in DLN sequence. Circle the appropriate number on the card for Raw, First, Second and Subsequent Loops. A code must be circled for all four items.

    1. Code 1—Transcribed Document Locator Sequence. The error registers are printed in the following order: Error Sequence Julian date, Program Number, Batch Number, SC Block Control Number and DLN Serial Number. Use this code for raw and loop errors.

    2. Code 2—Files DLN Sequence Within Loop. The error register will be printed in Files DLN order within each Error Sequence Julian date within each loop. Use this code for raw and loop registers.

    3. Code 3—Files–DLN Sequence Without Regard for Loop. The Loop error registers will be printed in Files DLN order.

  7. Circle "1" for each register for which an Error Pull List is to be printed. If the Error Pull List is not to be printed, do not circle a number.

  8. Correction ABC/SN—This field determines whether or not the computer will generate correction record alpha block control numbers and correction record serial numbers for raw and first loop records. Circle the appropriate number. Leave blank if the numbering is not to be computer generated.

    1. Code 1—Raw errors only.

    2. Code 2—Raw and first loop errors.

    3. Code 3—Raw and all loops. Until the form is revised to show this option, enter the numeric "3" on Form 6826.

  9. If the Correction ABC/SN has been computer generated, a computer card must be prepared daily to assign the beginning ABC. If a Beginning SC Block Number Card is not input to update the generated ABC, the computer will default to "/22" . It is recommended that a Beginning SC Block Number Card be input so that the ABCs will not be duplicated from day to day. The Beginning SC Block Number is listed on page 3 of the Error Display Run Control Report.

3.12.37.5.5.1  (01-01-2015)
Error Display Run Control Report

  1. Error Sort Cards are validated and printed on the Error Display Run Control Report.

  2. The Error Sort Requests show the Old Error Sort Parameters, the Error Sort Requests Input, and the New Error Sort Parameters.

  3. Valid Error Sort Requests Input will appear on the listing with nothing printed in the last column of the report.

  4. Error Sort Requests will appear on the listing with "DUPLICATE" printed in the last column. If the request is valid, but there already is a valid Error Sort Request, the first valid request input is used to determine the print sequence.

  5. Error Sort Requests will appear on the listing with "INVALID" printed in the last column if any of the following conditions exist:

    • The Master File Code is other than a 1, 2, or 5

    • If the Master File Code is entered as an invalid character

    • If any invalid characters are entered

  6. Error Sort Requests will also appear on the listing with "INVALID" printed in the last column if any of the following combinations are entered:

    1. Print Sequence Key for First Loop is 3 and for Second and/or Advance Loops is 1 or 2.

    2. Print Sequence Key for Second Loop is 3 and for Advanced Loops is 1 or 2.

    3. Print Sequence Key for First Loop is 3 and the Correction ABC/SN code is 2.

  7. If a valid Error Sort Request was input, the New Error Sort Parameters should be identical to the valid Error Sort Request. Otherwise, the New Error Sort Parameters should be equal to the old Error Sort Parameters.

3.12.37.5.6  (01-01-2015)
Form 6826, Section V—Reject Sort Card

  1. Section V, Reject Sort Card, is prepared only if the Rejects Unit wishes to change the way that registers are sorted or the way the Current Reject Listing or Pull List is printed.

  2. Prepare Section V, Form 6826, to establish a standard print format for the reject register, Current Reject Listing, and Pull List. Once the desired sort is determined, the same card will be used each day by the Computer Operation. No new card is needed unless the Rejects function changes procedures. (See Figure 3.12.37-16)

    Figure 3.12.37-16

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.37.5.6.1  (01-01-2015)
Preparing the Reject Sort Card

  1. Circle "RS" for each Reject Sort card being prepared.

  2. Circle the desired Master File. A separate line must be used for each file.

  3. Circle the sort option desired for the reject register.

    1. Circle "1" to sort the register in Files DLN sequence.

    2. Circle "2" to sort first by the source of the reject. That is, all Rejects coming from errors, BOBS, raw data, or Unpostables will be printed separately. The sort within each source is by DLN for errors, BOBS, and Unpostables and by transcribed document sequence for raw data.

  4. Circle the sort desired for the Current Reject Listing. Circle "3" if the list should be printed in both DLN and RSN sequence.

  5. Indicate the desired loop print sequence.

    1. Circle "1" if the loop should be printed in strict DLN sequence, without regard to loop.

    2. Circle "2" if each loop should be printed separately.

    3. Circle "3" if only the first loop should be printed separately, with all other loops combined.

  6. If one or more Reject Pull Lists is used, indicate the requested lists. If a pull list is used for all reject registers, circle the "1" for "Raw" , "First Loop" , and "Other Loop" .

3.12.37.6  (01-01-2015)
Error Register Format

  1. This subsection of the manual lists the procedures related to the Error Register.

  2. Information in this subsection includes the following:

    • General Error Register information

    • Error Register title line

    • Error Register ID line

    • Error Register document sections

    • Types of errors

3.12.37.6.1  (01-01-2015)
General Error Register Information

  1. The Error Registers are listings of document records that failed the validity, consistency, or math verification tests of the service center (SC) computer.

  2. The Error Register is printed in the order requested by each campus on the Error Sort Card from Form 6826. The registers may be sorted in any of five sequences. (See IRM 3.12.37.4.5 for additional information)

  3. Each processing campus should select the sequence best suited for its operations. The sort sequence is not required to be the same for every Master File.

3.12.37.6.2  (01-01-2015)
Error Register Title Line

  1. The Error Register Title Line identifies the Run Number and Master File, type of record, type of register, and source of the error register, program, form number, Format Code, date, and page number. (See Figure 3.12.37-17) It will appear as the first printed line at the top of each page.

    Figure 3.12.37-17

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  2. The Generalized Mainline Framework (GMF) processes all Master Files on one file but the error registers will be printed separately for each Master File (see the following list).

    • IMF—Individual Master File

    • BMF—Business Master File

    • IRP—Information Returns Program

    • EPMF—Employee Plans Master File

  3. The title line designates that the register is raw or loop.

  4. For loop registers, the correction loop counter specifies which loop may be contained on the page. If loop errors have been sorted separately, this field will be a one-digit number (e.g., "1" , "2" , etc.). This field will be the range of loop registers printed (e.g., "1–6" , "2–6" , or "3–6" ) if some or all loop errors have been sorted separately.

3.12.37.6.3  (01-01-2015)
Error Register Identification (ID) Line

  1. The Error Register ID Line will identify each document on the error register and, sometimes, why the document is on the error register.

  2. The Error Register ID Line is always the first printed line for each document on the error register. If an error document is too long to fit on one page, the ID line for this split record is repeated on the next register page.

  3. The Correction ABC and SN are present when requested on the Error Sort Card.

    1. See IRM 3.12.37.3.7 for procedures for assignment of the ABC/SN.

    2. When the generated ABC/SN is not selected, each error record is preceded by "@@" .

  4. The IRP and Windfall Profit Tax (WPT) error registers may contain "%%" to the right of the generated SN. "%%" indicates that a correction record is needed but should not contain data for associated data errors. See IRM 3.12.8 Information Returns Processing, for specific information regarding this field.

  5. The Error Sequence Number (ESN) is assigned to each raw input document that is determined to be in error.

    1. This number remains the ESN of the error document until the record is corrected or rejected from the Error File Tape.

    2. The ESNs will not be in sequence on the error registers. ESNs are assigned to all Error and BOB Records as they are entered on the files, whereas Error Records are sorted in various sequences prior to being printed on the Error Register.

    3. The first four positions of the ESN are the year digit and Julian date.

  6. The Service Center Block Control Number is a three-digit alpha-numeric assigned to a block of documents and input by ISRP for control purposes. It is used to associate error registers with blocks or documents.

  7. The Batch Number is a four-digit number assigned to a group of blocks which have been associated for document control purposes and which have identical program code, tax class, document code, and other specific record criteria.

  8. The Document Locator Number (DLN) is a unique 14-digit number assigned to each document within a block.

  9. The Block Header MFT is a code which is used to further identify the types of documents in a block. The MFT is a two position numeric code.

  10. The Invalid Correction Error Reason Code is a code indicating that the last error register correction attempt was invalid. This invalid correction attempt will be identified by Error Reason Code AA for all Master Files. See IRM 3.12.37.8 for a list of the various invalid correction attempt conditions. This field will be blank if an invalid condition is not identified.

  11. The (Specific Document) Error Reason Codes are specific codes explaining the reason an input document is on the error register. The Error Reason Codes and their related explanation and correction procedures will be included in the IRM 3.12. chapter for each document. If the document does not have Error Reason Codes, this field will be blank. If Error Reason Codes are valid for a document, a maximum of nine two-digit Error Reason Codes can be present in this field.

  12. The Math Status Code is a one-digit numeric code that indicates whether a return is mathematically correct, or in error within tolerance, or in error out of tolerance. If this Math Status Code is not utilized for a document then the field is blank. The valid code values and meanings are as follows:

    • Blank—not relevant

    • "0" —non-money return

    • "1" —no math error

    • "2" —math error within tolerance

    • "3" —math error out of tolerance

  13. The XXX (Specific Document) Error Reject Document Identification Data provides specific document identification data for additional information regarding the records. This ID data should not duplicate any information already provided in the Document ID Line or the Error Register Title Line. For example, the Block Header Transaction Code for Revenue Receipt Documents will be reflected in this field.

  14. The Correction Loop Counter is a two-digit numeric field that provides the number of times a particular record has appeared on a Loop register.

  15. The Correction Match Counter is a two-digit numeric field that provides the number of times that a document on the error register has had a correction matched to it. This number reflects the number of correction attempts.

  16. The Last Action Code Used is a code identifying the correction action code applied to an error document to resolve an error condition. When more than one action code is present in the matching correction record, the first action code in the correction record is considered to be the last action code used.

  17. The Error Register Consecutive Counter is an ascending and consecutive count of error records as they appear on the error register. The counter is reset to 00001 with each change of Master File and each change of raw to loop register. This counter should be used to determine the number of registers in a block of work.

3.12.37.6.4  (01-01-2015)
Error Register Document Sections

  1. Each error register document record contains one or more sections of data.

    1. The section number is displayed to the left of the first line of each section.

    2. The first section number for each document is 01. Other sections may follow, always in ascending order but not necessarily consecutively.

  2. The fields of each section begin on the same line as the Section Number. Each field is identified on the Error Register by an Alpha Field Designation printed before the field. The sign of the field is also printed on the Error Register for variable length input fields. When required, the sign of a field is printed after the field.

    1. If the field in error is one normally designated by an asterisk, the asterisk is printed in the first space immediately to the left of the field designator.

    2. The fields of a section must always be in the same sequence and must be corrected in that sequence. For correction purposes, each field is referred to by its Alpha Field Designation. The first field of each section is designated as the "A" field and letters are assigned in alphabetic sequence for the rest of the fields in the section. Corrections must be transcribed in alphabetical order.

3.12.37.6.5  (01-01-2015)
Types of Errors

  1. Every record that appears on an Error Register has failed a specific validity, consistency, or math error check.

  2. Every error must be corrected with an Action Code.

  3. Computer Condition Code (CCC) "U" will create an entry source code of "D" on the register.

  4. An unpostable will create a "U" and the Unpostable Code (e.g., "U168" ).

3.12.37.6.5.1  (01-01-2015)
Character Errors

  1. Character Errors include the following:

    • A non-numeric character in a numeric field

    • A non-alphabetic character in an alpha field

    • A blank space in a numeric field

    • A blank in the first position of an alpha field

3.12.37.6.5.2  (01-01-2015)
Field Errors

  1. A Field Error in a specific Alpha Field Designation indicates the field, or characters within the field, that failed a validity test. Correct by entering the correct data.

  2. Field Errors include the following:

    • A non-numeric character in a numeric field

    • A non-alphabetic character in an alpha field

    • Blanks in a must enter field. (See Figure 3.12.37-18)

    Figure 3.12.37-18

    This image is too large to be displayed in the current screen. Please click the link to view the image.
  3. The error indicator for a Field Error is an asterisk (*) printed to the left of the Alpha Field Designation. (See Figure 3.12.37-19) Such fields contain valid alpha or numeric characters, but the field content is invalid.

    Example:

    Only digits 1, 2, or 3 are acceptable to the program and 0, 4, 5, 6, 7, 8, or 9 has been transcribed, or a return period is prior to the acceptable ADP period.

    Note:

    The specific validity tests for each type of document are listed in the various chapters of IRM 3.12.

  4. An overflow field for a Field Error is identified by all question marks (????) for a money field or a single pound sign (#) in the last position of a name line.

    Figure 3.12.37-19

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.37.6.5.3  (01-01-2015)
Terminus Errors

  1. A Terminus Error is indicated by two asterisks (**) printed to the left of the Section Number. (See Figure 3.12.37-20) This indicates that there is a non-numeric character in a numeric field or that the format of the section is incorrect.

    1. In case of a Terminus error, check that all necessary fields and sections are present. If they are not present, enter the missing section with Action Code "5" and the fields with Action Code "6" .

    2. If the data is correct, it will be necessary to reenter a field using Action Code "6" to send the record to good tape.

    Figure 3.12.37-20

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.37.6.5.4  (01-01-2015)
Edit Errors

  1. The Edit Error Indicator is printed to the left of the Section Number. This error will be shown on the error register as follows:

    1. "#1" —Split screen transmission, Key Verifier attempted to change Check Digit, Key Verifier changed 4 or more digits of TIN, or the OE operator entered a required Section as "missing " , or the depositor account number (DAN) in Section 06 (which is input twice) was not entered the same way both times.

    2. "#2" —A mixed condition exists caused by back-to-back returns with the same data.

    3. "#3" —Invalid Section ending point.

    4. "#4" —Invalid field length.

    5. "#5" —A section was entered twice or entered out of sequence by ISRP.

  2. All fields of a section must be examined when the Edit Error Indicator is present. If Section 01 of a return is coded, also examine the tax base data section for error to ensure the return data is for the taxpayer whose name is in Section 01.

  3. Even though one or more sections of a record are coded, the validity and consistency checks necessary for the record are made for all sections. If the record is correct as it appears on the Error Register, use Action Code "7" to send the record to Good Tape.

  4. Normal corrective action for fields in error is to be taken as instructed in the applicable chapter of IRM 3.12. An Action Code "4" , "5" , or "6" must be used for each section coded in error, unless Action Code "7" is used.

3.12.37.6.5.5  (01-01-2015)
Validity Errors

  1. Data within the field is invalid and error indication has an asterisk (*) before the field.

3.12.37.6.5.6  (01-01-2015)
Relationship Errors

  1. Relationship Errors involve more than one field of the error record.

  2. The Error indicator is the Error Reason Code and/or asterisks printed before the fields involved.

  3. If an Exempt Organization (EO) entity change and the error code is "01" , a pound sign (#) will be shown before the invalid field.

3.12.37.6.5.7  (01-01-2015)
Math Errors

  1. Math Errors result when the computer computation differs from taxpayer on IRS computation (transcribed amount).

  2. The Error indicator is the computer computation amount printed on the Error Register under the transcribed amount. (See Figure 3.12.37-21 )

    Figure 3.12.37-21

    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.37.6.5.8  (01-01-2015)
Missing Section Errors

  1. Missing Section errors will be indicated by a single asterisk (*) to the left of the section number. This indicates a missing required section. Use Action Code "6" to enter the missing data.

3.12.37.6.5.9  (01-01-2015)
Extraneous Section Errors

  1. Extraneous Section errors are indicated by a pound sign (#) to the left of the Section Number. This indicates an invalid section. Use Action Code "4" to delete an unnecessary section. (See Figure 3.12.37-22)

    Figure 3.12.37-22

    This image is too large to be displayed in the current screen. Please click the link to view the image.

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